Maslichah, Department of Accounting, Faculty of Economics and Business, University of Islam Malang, Malang, Indonesia
Nur Diana, Department of Accounting, Faculty of Economics and Business, University of Islam Malang, Malang, Indonesia
Tan Xuen Min, Tricor Corporate Service Sdn Bhd, Kuala Lumpur, Malaysia
Vina Anggilia Puspita, Department of Management, Universitas Teknologi Digital, Bandung, Indonesia